S T A T E O F N E W Y O R K
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6416
2017-2018 Regular Sessions
I N S E N A T E
May 17, 2017
___________
Introduced by Sen. BONACIC -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to including short term rentals
as taxable under Ulster county's hotel and motel taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1 and 2 of section 1202-l of the tax law, as
added by chapter 221 of the laws of 1991, are amended to read as
follows:
(1) Notwithstanding any other provision of law to the contrary, the
county of Ulster is hereby authorized and empowered to adopt and amend
local laws imposing in such county a tax, in addition to any other tax
authorized and imposed pursuant to this article, such as the legislature
has or would have the power and authority to impose upon persons occupy-
ing hotel or motel rooms in such county.
For the purposes of this section, the term "hotel" or "motel" shall
mean and include any facility providing lodging on an overnight basis
and shall include those facilities designated and commonly known as "bed
and breakfast" and "tourist" facilities.
ADDITIONALLY, FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
A. "SHORT-TERM RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT, OR A ROOM,
GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER SPACE, MADE
AVAILABLE FOR RENT BY GUESTS FOR LESS THAN THIRTY CONSECUTIVE DAYS.
B. "SHORT-TERM RENTAL HOST" MEANS AN OWNER OR TENANT OF A SHORT-TERM
RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
C. "HOSTING PLATFORM" MEANS A PERSON OR ENTITY WHO, PURSUANT TO AN
AGREEMENT WITH A SHORT-TERM RENTAL HOST:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10878-02-7
S. 6416 2
(I) PROVIDES A PLATFORM FOR COMPENSATION THROUGH WHICH UNAFFILIATED
THIRD PARTY SHORT-TERM RENTAL HOSTS CAN OFFER TO RENT SHORT-TERM RENTAL
UNITS; AND
(II) COLLECTS A FEE IN CONNECTION WITH EITHER:
(A) PROVIDING THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF
OCCUPANCY OF A SHORT-TERM RENTAL UNIT IS ACCEPTED; OR
(B) PROVIDING THE FORUM IN WHICH A SHORT-TERM RENTAL HOST CAN LIST OR
ADVERTISE SPACE IN A SHORT-TERM RENTAL UNIT.
The rates of such tax shall not exceed two per cent of the per diem
rental rate for each room, provided, however, such tax shall not be
applicable to a permanent resident of such hotel or motel. For the
purposes of this section the term "permanent resident" shall mean a
person occupying any room or rooms in a hotel or motel for at least
ninety consecutive days.
(2) Such tax may be collected and administered by the county treasurer
of the county of Ulster by such means and in such manner as other taxes
which are now collected and administered by such officer or as otherwise
may be provided by such local law. IT IS EXPRESSLY RECOGNIZED THAT
ULSTER COUNTY HAS THE AUTHORITY TO PERMIT THE COUNTY AGENCY THAT ADMIN-
ISTERS SUCH TAXES TO ENTER INTO VOLUNTARY AGREEMENTS WITH ANY PERSON OR
THIRD PARTY, INCLUDING BUT NOT LIMITED TO HOSTING PLATFORMS, TO PERMIT
SUCH PERSON, THIRD PARTY, OR PLATFORM TO COLLECT AND REMIT SUCH TAXES ON
BEHALF OF THE PARTY OR PARTIES REQUIRED TO COLLECT AND REMIT THEM UNDER
THE APPLICABLE STATUTES. THE VOLUNTARY AGREEMENT SHALL BE EVINCED BY A
SIGNED, WRITTEN AGREEMENT BETWEEN THE COUNTY AGENCY THAT ADMINISTERS
SUCH TAXES AND THE PERSON OR THIRD PARTY ASSUMING THE OBLIGATION TO
COLLECT AND REMIT THE TAXES.
§ 2. This act shall take effect immediately.